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BTLG Table of Contents > Transactions and Use Tax Annotations > 805.0000 Collection of Tax by Retailers > Annotation 805.0040

Transactions and Use Tax Annotations

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805.0000 Collection of Tax by Retailers—Regulation 1827

Annotation 805.0040

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805.0040 Collection of District Taxes. An out of state retailer that maintains a sales office in Los Angeles also conducts seminars in other locations throughout this state at which it displays its products. All merchandise is shipped from an out-of-state location. The retailer is required to collect and remit district use tax on all sales delivered into any county in which it has an office or it regularly conducts seminars if that county has a district use tax. 1/9/90.